Household Registration Act Article 16

Those who move out of the jurisdictional area (township, city, district) for over 3 months shall be subject to Moving-out Registration, except when movement is made owing to the requirements otherwise provided by laws, military service, schooling within the country, imprisonment, and dwelling in long-term care institutions or other similar premises.When all household members move, missing persons with a case number compiled by police authorities, those in detention or who have left the country for less than two years shall be moved accordingly.Those absent from ROC for 2 years and over shall be subject to Moving-out Registration. People meeting the following conditions do not apply to the above provisions:1. A person stationed overseas by government order or the family of such person.2. Working on an ROC oceangoing fishing ship.An ROC national who departs from the country but enters with no ROC passport or other entrance documents. However he or she is in the country, is still considered to have left the ROC for 2 years and over and shall be subject to Moving-out Registration.
中文原文 戶籍法第16條
遷出原鄉(鎮、市、區)三個月以上,應為遷出登記。
但法律另有規定、因服兵役、國內就學、入矯正機關收容、入住長期照顧機構或其他類似場所者,得不為遷出登記。
全戶遷徙時,經警察機關編列案號之失蹤人口、矯正機關收容人或出境未滿二年者,應隨同為遷徙登記。
出境二年以上,應為遷出登記。
但有下列情形之一者,不適用之:
一、因公派駐境外之人員及其眷屬。
二、隨我國籍遠洋漁船出海作業。
我國國民出境後,未持我國護照或入國證明文件入境者,其入境之期間,仍列入出境二年應為遷出登記期間之計算。

English translation for reference only; the Chinese text prevails. Not legal advice.